县级供电企业经营能力的评价方法研究

发布时间：2018-02-28 06:21

本文关键词： 县级供电企业农电企业经营能力评价方法　出处：《华南理工大学》2016年硕士论文　论文类型：学位论文

【摘要】：电力体制市场化的逐步深化对县级供电企业的经营提出了更高的要求,如何提高经营能力成为县级供电企业目前需要迫切解决的问题。本文站在内部管理者的角度,研究县级供电企业经营能力的评价方法,目的在于找出存在的问题,为改善和提升经营能力提供依据和思路,因此,本文评价方法借鉴财务报表分析理论中对企业评价的方法,将经营能力具体化为多个方面的能力,根据各方面的评价指标依次对经营能力作出评价。本文首先剖析县级供电企业的特殊性:从调研、访谈及文献资料中提炼出县级供电企业的经营特点;利用单因素敏感性分析找出盈亏主要影响因素,进而分析县级供电企业的盈利模式与经营杠杆效应;基于文献研究得出经营能力与经营成果的关系,并进一步分析县级供电企业经营能力的特点。其次,根据县级供电企业的双重经营目标,从社会责任和经济效益两方面构建评价框架并选择评价指标:社会责任对应电网运维能力,并且以南方电网的社会责任评价指标体系为基础进行筛选得出评价指标;经济效益对应售电能力、成本控制能力和资产营运能力,评价指标根据财务报表分析相关理论得到。此外,本文针对资产营运能力评价指标计量存在的问题展开研究,提出了两点改进。根据上述分析,最终得出了县级供电企业经营能力的评价指标体系,该评价指标以电网运维能力区分社会责任对经营能力的影响,并且修正了财务指标的计量方法。然后,根据已确定的评价指标体系,本文接着对单个企业和省经营能力的评价过程展开研究,得出了评价过程的逻辑步骤。单个企业的评价过程的关键为评价标准的确定,本文根据统计学原理以行业数组的上下四分位数作为临界值将评价等级划分为强、一般、弱3个等级;省经营能力评价的关键在于明晰省经营能力构成,本文根据对管理者的访谈和统计学的原理,将省经营能力分为平均水平(由平均值和集中分布范围构成)和分类结果(由类别、各类数量及占比构成)两部分。最后,基于评价指标指标体系和单个企业、省经营能力的评价过程提炼出本文的评价方法。此外,为验证评价方法的合理性,一方面通过与现有评价方法的对比,分析本文评价方法特点与县级供电企业特殊性的对应关系;另一方面,通过对评价方法的试用,检验本文方法和步骤的可操作性。
[Abstract]:The gradual deepening of the power system marketization has put forward higher requirements for the management of county-level power supply enterprises, and how to improve the management ability has become an urgent problem for county-level power supply enterprises. The purpose of this paper is to find out the existing problems and to provide the basis and train of thought for improving and improving the management ability of the county-level power supply enterprises. Therefore, this paper uses the evaluation method of the financial statement analysis theory for reference to evaluate the enterprises. This paper analyzes the particularity of county-level power supply enterprises in the first place, and analyzes the particularity of county power supply enterprises. The characteristics of county-level power supply enterprises are abstracted from interviews and documents, and the main influencing factors of profit and loss are found out by using single-factor sensitivity analysis, and then the profit model and operating leverage effect of county-level power supply enterprises are analyzed. Based on the literature research, the relationship between the management ability and the management results is obtained, and the characteristics of the power supply enterprises at the county level are further analyzed. Secondly, according to the dual management objectives of the power supply enterprises at the county level, From two aspects of social responsibility and economic benefit, the evaluation framework is constructed and the evaluation index is selected: social responsibility corresponds to the power grid operation and maintenance capacity, and based on the social responsibility evaluation index system of Southern Power Grid, the evaluation index is obtained; The economic benefit corresponds to the power sale ability, the cost control ability and the asset operation ability, and the evaluation index is obtained according to the relevant theory of financial statement analysis. In addition, this paper studies the problems existing in the measurement of asset operation ability evaluation index. According to the above analysis, the evaluation index system of the power supply enterprises' management ability at the county level is obtained. The evaluation index distinguishes the influence of social responsibility on the operation ability by the power grid operation and maintenance ability. Then, according to the established evaluation index system, this paper studies the evaluation process of single enterprise and provincial management ability. The key of the evaluation process of a single enterprise is the determination of the evaluation standard. According to the statistical principle, the evaluation grade is divided into strong, general, with the upper and lower quartiles of the industry array as the critical value. The key to the evaluation of provincial management ability is to clarify the structure of provincial management ability. This paper is based on the principles of interviews with managers and statistics. The provincial management ability is divided into two parts: average level (composed of average value and concentrated distribution range) and classification result (composed of category, quantity and proportion). Finally, based on the evaluation index system and individual enterprise, In addition, in order to verify the rationality of the evaluation methods, on the one hand, through the comparison with the existing evaluation methods, This paper analyzes the corresponding relationship between the characteristics of the evaluation method and the particularity of the power supply enterprises at the county level, on the other hand, it verifies the maneuverability of the method and steps through the trial of the evaluation method.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.61

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